The following trial balance of Carla Madock Tutoring Service as of May 31, 2016, does not balance.

Investigation of the accounting records reveals that the bookkeeper:
a. Recorded a $600 cash revenue transaction by debiting Accounts Receivable. The credit entry was correct.
b. Posted a $ 1,000 credit to Accounts Payable as $ 100.
c. Did not record Utilities Expense or the related Utilities Payable in the amount of $300.
d. Understated Common Stock by $900.
Prepare the corrected trial balance as of May 31, 2016, complete with a heading; journal entries are not required.

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CARLA MADOCK TUTORING SERVICE Trial Balance May 31, 2016 Balance Account Title Cash Accounts Receivable Office Supplies Computer Equipment Accounts Payable Utilities Payable Common Stock Dividends Service Revenue Salaries Expense Rent Expense Utilities Expense Total Debit 2,900 1,800 Credit 700 15,800 11,100 500 1,600 10,200 9,600 1,900 800 500 S 34,600 S 32,800